Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 872 - HC - VAT and Sales TaxRejection of assessee's tender - tender of the petitioner has been rejected for the reason that the petitioner has not produced the TIN number and has also collected the demand draft of amount of earnest money - Held that:- It is the terms and conditions of each department as to whether the registration under the Act is required or not. In fact, the terms and conditions, as attached with the petition, does not make any of the condition as directory. It appears that the tenderers are required to respond to each of the conditions - The purpose of registration under the Act is for deduction of tax at source from the works contract for which tenders were invited. Not only the petitioner is not registered under the Act but the petitioner has also taken his earnest money back. In view thereof, the petitioner ceases to be a willing tenderer in response to the tender for construction of pre-fab shelter. - inadvertent mistake in the communication will not confer any right as TIN number is a requirement of the Act whereas the Permanent Account Number is the requirement of the Income Tax Act,1961. - No merit in appeal - Decided against assessee.
|